Circular 85/2026/TT-BTC prescribing classification and analysis for classification of exports and imports

 
CIRCULAR

Prescribing the classification and analysis for classification of exports and imports
 

Pursuant to the Law No. 54/2014/QH13 on Customs;

Pursuant to the Law No. 107/2016/QH13 on Import Duty and Export Duty;

Pursuant to the Law No. 90/2025/QH15 amending and supplementing a number of articles of the Law on Bidding, the Law on Investment under the public-private partnership model, the Law on Customs, the Law on Value-added tax, the Law on Export Duty and Import Duty, the Law on Investment, the Law on Public investment, and the Law on Management and use of public property;

Pursuant to the Commercial Law No. 36/2005/QH11;

Pursuant to the Law No. 05/2007/QH12 on Product and Goods Quality, as amended and supplemented by the Law No. 35/2018/QH14 and the Law No. 78/2025/QH15;

Pursuant to the Government’s Decree No. 08/2015/ND-CP detailing and providing measures for the implementation of the Law on Customs regarding customs procedures, inspection, supervision and control, as amended and supplemented by Decree No. 167/2025/ND-CP;

Pursuant to the Government’s Decree No. 134/2016/ND-CP detailing the implementation of a number of articles of the Law on Import Duty and Export Duty, as amended and supplemented by Decree No. 18/2021/ND-CP and Decree No. 182/2025/ND-CP;

Pursuant to the Government’s Decree No. 20/2006/ND-CP detailing the Commercial Law regarding provision of commercial assessment services, as amended and supplemented by Decree No. 125/2014/ND-CP;

Pursuant to the Government’s Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/ND-CP;

For the implementation of the Protocol governing the implementation of the ASEAN harmonized tariff nomenclature;

At the proposal of the Director General of the Customs Department;

The Minister of Finance promulgates the Circular prescribing the classification and analysis for classification of exports and imports.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the classification and analysis for classification of exports and imports, the development and use of the database on Vietnam’s List of Exports and Imports.

2. Customs declarants, customs authorities, customs officers, and other organizations and individuals engaged in activities related to the classification of goods, analysis for the classification of exported and imported goods, and the development and use of the database on Vietnam’s List of Exports and Imports shall be subject to this Circular.

Article 2. Interpretation of terms

In this Circular, the terms and phrases below are construed as follows:

1. International Convention on the Harmonized Commodity Description and Coding System (HS Convention) is a convention on the harmonized commodity description and coding system passed by the Customs Cooperation Council, now the World Customs Organization (WCO), on June 14, 1983, in Brussels, the Kingdom of Belgium.

2. The Harmonized Commodity Description and Coding System of the World Customs Organization (the HS) is a system comprising headings and subheadings of goods together with related codes, Section, Chapter and Subheading Notes and General Rules.

3. Harmonized Commodity Description and Coding Nomenclature of the World Customs Organization (HS Nomenclature) comprises headings (with a four-digit code), subheadings (with a six-digit code) and legal notes of Sections, Chapters and subheadings which are systematically arranged corresponding to names, description and codes of goods.

4. General Rules are general principles for the interpretation of the HS for classification of goods into a specific heading or subheading.

5. Legal notes are explanatory contents of sections, chapters and subheadings, which are included at the beginning of Sections and Chapters of the HS Nomenclature.

6. ASEAN Harmonized Tariff Nomenclature (AHTN) is a commodity nomenclature adopted by ASEAN countries on the basis of the HS of the World Customs Organization.

7. Explanatory notes to the HS Nomenclature mean the general and detailed explanations of the scope and content of the Sections, Chapters, headings, and subheadings of the HS Nomenclature.

8. Supplementary explanatory notes to the AHTN (SEN) constitute an annex to the Protocol governing the implementation of the AHTN, providing explanations of the scope and content of the subheadings in the Nomenclature developed by the ASEAN Member States.

9. Compedium of classification opinions of WCO is a compilation of goods classification decisions adopted by the Harmonized System Committee of the World Customs Organization.

10. Goods analysis means the use by the customs testing authority of machinery and technical equipment to analyze samples of exports and imports:

a) To determine composition, structure, physical and chemical properties and use as the basis for goods classification according to Vietnam’s List of Exports and Imports;

b) To inspect and assess the technical criteria of goods; to determine goods quality standards in accordance with national standards, technical regulations issued by state management authorities, or international standards, for use by the requesting unit as a basis for customs clearance decision.

11. Goods inspection and testing means the customs authority’s commissioning of inspection and testing by inspection and testing organizations in accordance with laws to determine the structure, composition, physical and chemical properties and use of goods at the request of the customs office in order to determine goods names and the codes of exports and imports.

Article 3. Analysis for goods classification

1. In case a customs office does not have sufficient grounds to determine the correctness of goods classification by a customs declarant, goods analysis and inspection shall be conducted in accordance with Clause 5 Article 29 of Decree No. 08/2015/ND-CP detailing and providing measures for the implementation of the Law on Customs regarding customs procedures, customs inspection, supervision, and control, as amended and supplemented by Clause 15 Article 1 of Decree No. 167/2025/ND-CP.

2. In case the customs testing authority lacks the capacity to analyze certain technical criteria or requires confirmatory analysis, inspection and testing services provided by inspection and testing organizations in accordance with laws shall be used as the basis for implementation.

3. To classify goods, a customs declarant may use goods inspection services of inspection organizations in accordance with law or the database on Vietnam’s List of Exports and Imports to determine the composition, physical and chemical properties, features and use of exports and imports and bear responsibility for the accuracy and legality of the documents provided.

Article 4. Principles of goods classification

1. One goods item must have a single code according to Vietnam’s List of Exports and Imports.

2. The classification of exports and imports must comply with:

a) Article 26 of the Customs Law No. 54/2014/QH13; Article 16 of Decree No. 08/2015/ND-CP;

b) Vietnam’s List of Exports and Imports;

c) Export Tariff and Import Tariff;

d) Six (06) general rules for the interpretation of the Harmonized Commodity Description and Coding System;

e) Contents guided in this Circular.

Article 5. Use of classification results

1. Goods classification results shall be used to apply goods management policies on the basis of implementation of regulations on conditions, procedures and dossiers applied to the List of goods banned or suspended from export; the List of goods banned or suspended from import; the List of goods exported or imported under licenses of competent state management agencies; or the List of goods subject to specialized inspection which are effective at the time of declaration registration.

2. Goods classification results shall be used for the application of the tax rate on a goods item on the basis of implementation of regulations of the tariffs applicable to exports and imports and effective at the time of declaration registration, and conditions, procedures and dossiers for application of tax rates prescribed in legal documents on taxes on exports and imports.

Article 6. Classification and tax rate application for special cases

1. In case of classifying goods according to Article 4 of this Circular, if it is impossible to identify a single code according to Vietnam’s List of Exports and Imports, the following documents shall be used:

a/ Explanatory notes of the HS Nomenclature;

b/ Compedium of classification opinions of WCO;

c/ Supplementary explanatory notes of the AHTN;

d/ Database on Vietnam’s List of Exports and Imports.

2. In case there is a difference in goods description among Vietnam’s List of Exports and Imports, the HS Nomenclature and the AHTN Nomenclature, the goods description of the HS Nomenclature and the AHTN Nomenclature shall be applied directly to the classification and classification guidance in accordance with the principle of application of treaties to which Vietnam is a party.

3. In case the application of Article 4 and Clause 1 Article 6 of this Circular does not provide sufficient grounds for determining the name and description of goods under Vietnam’s List of Exports and Imports, criteria, standards, and technical regulations issued by competent authorities, organizations, or entities in accordance with law may be used as the basis for determining the name, description, and code of the goods under Vietnam’s List of Exports and Imports.

4. In case the code of goods specified in a specialized-management goods list differs from the code determined under Vietnam’s List of Exports and Imports, Vietnam’s List of Exports and Imports and customs law shall apply.

5. In case that goods are complex and difficult to classify, the Director General of the Customs Department, on the basis of opinions from the Ministry or ministerial-level agency responsible for specialized management, the Harmonized System Committee of the World Customs Organization, or the ASEAN Technical Sub-Working Group on Classification, promulgates a revised document guiding the classification which affects the customs declaration of codes and tax rates and effectiveness of production and business activities of customs declarants and taxpayers, the classification of goods shall be conducted from the date of issuance of the amending document or classification guidance.

Article 7. Classification of combined machines or combinations of machines under Chapters 84, 85 and 90

Goods consisting of composite machines (comprising two or more machines) or combinations of machines under Chapters 84, 85, and 90 of Vietnam’s List of Exports and Imports, imported from one or more sources in different shipments and have customs procedures cleared at one or more different customs offices, the customs declarant may elect to classify each machine or piece of equipment separately, or in accordance with Legal Notes 3, 4, and 5 to Section XVI of Vietnam’s List of Exports and Imports.

In case classification in accordance with Legal Notes 3, 4, and 5 to Section XVI of Vietnam’s List of Exports and Imports is elected, the guidance provided in Article 9 below shall apply.

Article 8. Classification of unassembled or disassembled machinery and equipment

Goods being unassembled or disassembled machinery and equipment due to packing, preservation or transportation requirements shall be classified according to Rule 2a of the six General Rules for the interpretation of the HS.

In case goods are imported from one or more sources, in multiple shipments and have customs procedures cleared at one or more different customs offices, customs declarants and customs offices shall comply with Article 9 below.

Article 9. Documentation and procedures for goods classified under Article 7 and Article 8

1. Dossier for registration of the List:

a) List of machinery and equipment, and separate parts and components thereof (using Form No. 01/ĐKDMTB/2025 in Appendix V promulgated together with Circular No. 121/2025/TT-BTC amending and supplementing a number of articles of the Circulars prescribing customs procedures, customs inspection and supervision, export duties, import duties, and tax administration applicable to exports and imports);

b) Deduction monitoring sheet (using Form No. 02/PTDTL-DMTB/2025 in Appendix V promulgated together with Circular No. 121/2025/TT-BTC).

2. Procedures applicable to customs declarants:

a) The customs declarant shall declare the required information through the Customs Electronic Data Processing System, in case the System does not yet support receipt of such information, the customs declarant shall submit digitally signed scanned copies of the documents included in the dossier or submit the dossier directly to the customs authority.

b) The customs declarant shall submit the dossier for registration of the List prescribed in Clause 1 of this Article before registration of the customs declaration for the first imported shipment to the most convenient customs authority.

c) In case the registered List requires amendment or supplementation, the customs declarant shall submit the amended or supplemented List and Deduction Monitoring Sheet to the customs authority with which the List was registered before registration of the customs declaration for the first imported shipment or before registration of the customs declaration for the subsequent imported shipment to which such amendment or supplementation applies.

d) In case the customs declarant loses the List, a written request for reissuance of the List shall be submitted to the customs authority with which the List was registered.

In case the Deduction Monitoring Sheet is lost, the customs declarant shall prepare a new Deduction Monitoring Sheet, then self-declare and bear legal responsibility for the customs declaration numbers and quantities of machinery, equipment, parts, or components included in the List that have already been imported, and submit it to the customs authority processing the subsequent imported shipment.

3. Procedures applicable to the customs authority:

a) Receipt of the dossier for registration of the List

a.1) The customs authority shall receive and examine the dossier for registration of the List, or the amended or supplemented List, submitted by the customs declarant in accordance with Clause 1 and Clause 2 of this Article. In case the dossier for registration of the List or the dossier for registration of amendments or supplements to the List complies with the applicable regulations, within three (03) working days, the customs authority shall certify the List and the Deduction Monitoring Sheet, retain one original of the List, and return to the customs declarant one original of the List together with one original of the Deduction Monitoring Sheet.

a.2) In case the customs declarant loses the List or the Deduction Monitoring Sheet.

In case the List is lost, the customs authority with which the customs declarant registered the List shall examine and reissue the List within three (03) working days from the date of receipt of the written request according to Point d Clause 2 of this Article.

In case the Deduction Monitoring Sheet is lost, the customs authority processing the subsequent imported shipment shall receive and examine the self-declared information on the new Deduction Monitoring Sheet prepared by the customs declarant, cross-check such information against the data in the customs authority’s system, and certify the Deduction Monitoring Sheet for the machinery, equipment, parts, or components not yet imported.

b) Inspection during import procedures

b.1) In addition to the prescribed customs procedures, the customs authority processing the import procedures shall, based on the customs dossier, examine and cross-check the goods against the registered List and the Deduction Monitoring Sheet to classify and deduct the machinery, equipment, parts, or components actually imported and certify the quantity of goods deducted, retain one copy of the List and one copy of the Deduction Monitoring Sheet reflecting such deductions in the customs dossier.

b.2) In case the customs declarant carries out import procedures at a customs authority other than the customs authority with which the List was registered, the customs authority processing the import procedures shall receive one original of the List together with the Deduction Monitoring Sheet presented by the customs declarant and proceed in accordance with Point b.1 Clause 3 of this Article.

b.3) Upon completing the importation of all goods, the customs authority processing the final shipment shall endorse the Deduction Monitoring Sheet with the statement “All goods under List No. ... have been imported,” retain one original, and provide the customs declarant with one copy. In case the customs authority processing the final shipment is not the customs authority that issued the Deduction Monitoring Sheet, one copy shall be retained and one original shall be sent to the customs authority that issued the Deduction Monitoring Sheet.

The customs authority that issued the Deduction Monitoring Sheet shall inspect the cleared goods in accordance with risk management principles.

4. The customs authority responsible for registering the List and issuing the Deduction Monitoring Sheet shall classify and assess the risk of Lists for which the goods have not been fully imported within the registered period, in order to inspect the classification of cleared goods in accordance with regulations.

5. Any supplementary declaration shall be made in accordance with the regulations of the Ministry of Finance on customs procedures; customs inspection and supervision; export duties and import duties; and tax administration applicable to exports and imports.

Article 10. Dossier for requesting analysis

The customs authority requesting goods analysis shall prepare and submit a dossier for requesting analysis to the customs testing authority. The dossier shall comprise:

1. Dossier for requesting goods analysis and classification:

a) Request form for analysis of exports and imports and goods sampling record (using Form No. 01/PYCPT/2026 in the Appendix promulgated together with this Circular). One request form for analysis of exports and imports and goods sampling record shall be prepared for each type of goods.

b) Record of the numbers and dates of documents and records in the customs dossier relating to the goods sample, using Form No. 05/PGTL/2026 in the Appendix promulgated together with this Circular (where a paper customs declaration is used).

c) Goods sample requested for analysis.

d) Technical documentation of the goods or product composition analysis (in case such information cannot be retrieved from the System).

In case no technical documentation or product composition analysis is available, the customs authority submitting the dossier shall state the reasons in Section 12 of Form No. 01/PYCPT/2026.

2. Dossier for requesting inspection and assessment of the technical criteria of goods

The dossier shall comply with Point a Clause 5 Article 29 of Circular No. 38/2015/TT-BTC prescribing customs procedures; customs inspection and supervision; export duties and import duties; and tax administration applicable to exports and imports, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

Article 11. Goods samples requested for analysis

1. The customs declarant shall present the goods for sampling by the customs authority for analysis.

2. Sampling of goods.

a) Samples of exports and imports shall be taken for analysis in accordance with Clause 5 Article 29 of Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP. Upon sampling, a request form for analysis of exports and imports and goods sampling record shall be prepared in accordance with Article 10 above.

The sample shall be taken from the shipment subject to analysis, be representative of such shipment, and be sufficient in quantity and weight for soliciting expert assessment or resolving complaints. A representative of the customs declarant shall be present during sampling. Each sample shall be separately certified by the signatures of the parties and sealed. Upon transfer of the samples, a handover record shall be prepared and signed by the parties.

In case sampling is conducted in the absence of the customs declarant, the customs authority shall take the sample in the presence of a representative of at least one of the following parties: the enterprise operating the port, warehouse, or storage yard; the state authority at the border checkpoint; or the transport enterprise. The witnessing parties shall sign the sampling record for confirmation.

b) Number of samples: Two (02) samples.

In case the customs declarant imports only one sample, no sampling shall be conducted.

c) Delivery and receipt of samples: The customs authority requesting the analysis shall send the samples directly or by post to the customs testing authority.

A sample shall have legal validity only if its seal remains intact.

3. Use of goods samples

a) Analysis: The customs testing authority shall receive the sample (using Form No. 02/PTNYCPT/2026 in the Appendix promulgated together with this Circular) and conduct the analysis;

b) Sample retention: Samples shall be retained for 120 days from the date of issuing the notice of analysis and classification results; The notice of results of inspection and assessment of technical criteria, except for special types of goods, such as hazardous goods, deteriorated goods, or goods that cannot be stored for such period.

In case, within 120 days from the date of issuance of the Notice of analysis and classification results or the Notice of results of inspection and assessment of technical criteria, the customs declarant disagrees with the analysis results and requests an expert assessment by a qualified organization in accordance with laws, or submits a complaint concerning the analysis and classification results, the customs testing authority shall retain the sample until a decision resolving the complaint is issued.

c) Return of goods samples

In case the customs declarant requests the return of a sample, the customs testing authority shall prepare a record of sample return to the customs declarant (using Form No. 03/BBTLMHH/2026 in the Appendix promulgated together with this Circular) and shall not bear responsibility for the quality or condition of any returned sample affected by the sample analysis process. In case a goods sample is returned during the sample retention period prescribed in Point b Clause 3 of this Article, a customs declarant who has accepted the analysis results shall not be entitled to submit a complaint regarding such results.

d) Disposal of analyzed goods samples

The customs authority shall dispose of samples upon expiration of the prescribed retention period, hazardous goods samples, deteriorated goods samples, or goods samples that can no longer be retained. The record of sample disposal shall specify the condition of the retained sample and the reason for disposal. The decision on sample disposal and the record of sample disposal shall be retained in accordance with regulations on records retention.

4. The Director General of the Customs Department shall provide detailed guidance on the technical procedures for sampling and sample disposal.

5. In case the customs authority sends samples to inspection and testing organizations for expert assessment or testing, it shall prepare the dossier and carry out the procedures for submission of the samples for inspection and testing in accordance with laws.

Article 12. Notice of analysis and classification results and Notice of results of inspection and assessment of technical criteria

1. The Head of the Customs Testing Team shall issue the Notice of analysis and classification results and the Notice of results of inspection and assessment of technical criteria.

2. The Director of the Customs Testing Sub-Department shall organize the implementation and ensure the consistency in the issuance of Notices of analysis and classification results and Notices of results of inspection and assessment of technical criteria.

3. Within five (05) working days, in case the analysis period depends on the requirements of the technical analysis process or the complexity of the goods sample, within twenty (20) working days from the date of receipt of a complete dossier and the sample for analysis, the Head of the Customs Testing Team shall issue the Notice of analysis and classification results (using Form No. 04/TBKQPTPL/2026 in the Appendix promulgated together with this Circular) and the Notice of results of inspection and assessment of technical criteria (using Form No. 43-KQKTĐG/KĐHQ in Appendix I promulgated together with Circular No. 121/2025/TT-BTC).

In case the goods are complex and difficult to classify, and the customs authority is required to seek opinions from the ministry or ministerial-level agency responsible for specialized management, the Harmonized System Committee of the World Customs Organization, or the ASEAN Technical Subcommittee on Tariff Classification, or to conduct verification at the manufacturing facility in accordance with Clause 5a Article 29 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, the customs testing authority shall issue the Notice of analysis and classification results within five (05) working days from the date of receipt of the written response or the verification results from the manufacturing facility.

4. In case the customs testing authority sends a sample to an inspection or testing organization for expert assessment or testing, the Head of the Customs Testing Team shall issue the Notice of analysis and classification results within five (05) working days, in case the goods sample is complex and requires additional time, within eight (08) working days from the date of receipt of the goods inspection or testing results.

5. The issuance and use of the Notice of results of inspection and assessment of technical criteria shall comply with Point a Clause 5 Article 29 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

6. The Notice of analysis and classification results and the Notice of results of inspection and assessment of technical criteria shall serve as the basis for determining applicable tax rates and implementing goods management policies, and shall be updated in the customs authority’s database. The Notice of analysis and classification results shall be published on the Customs Department’s website (excluding its appendix).

7. In case the customs declarant disagrees with the Notice of analysis and classification results, the customs declarant may submit a complaint in accordance with Law on Complaints No. 02/2011/QH13 or request an expert assessment in accordance with Article 30 of Decree No. 08/2015/ND-CP.

Article 13. Sources of information for developing the Database on the List of exports and imports

1.     The HS Convention and its annexes;

2. Vietnam’s List of Exports and Imports;

3. Lists of goods prohibited from export or import; lists of exports and imports subject to licensing or conditions; and lists of exports and imports subject to specialized management under Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

4. Guidance documents on goods classification issued by the Ministry of Finance and the Customs Department;

5. Notices of advance determination of classification code; Notices of goods analysis and classification results; Notices of analysis results accompanied by goods codes; and Notices of results of inspection and assessment of technical criteria;

6. Documents on the resolution of complaints concerning goods classification and the application of tax rates issued by the Ministry of Finance and the Customs Department.

Article 14. Authority to collect, update, and revise the Database on Vietnam’s List of Exports and Imports

1. The Customs Department shall organize the collection, updating, and revision of the database on Vietnam’s List of Exports and Imports in accordance with Article 18 of Decree No. 08/2015/ND-CP, ensuring that the database is complete, comprehensive, centralized, consistent, and promptly updated; that information security is maintained; and that the database is capable of being connected, shared, and synchronized with national databases in accordance with regulations.

2. Information in the database shall be supplemented and amended when the sources of information specified in Article 13 of this Circular change.

3. The Customs Department shall publish the information specified in Article 13 of this Circular on its website for use by customs declarants, relevant state management authorities, customs authorities at all levels, and customs officers, and shall synchronize the lists specified in Article 13 of this Circular with the shared electronic list of the finance sector for use by finance-sector entities, customs declarants, relevant state management authorities, customs authorities at all levels, and customs officers.

Article 15. Effect

1. This Circular takes effect on September 15, 2026.

This Circular replaces the Ministry of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015 providing guidance on goods classification; analysis for goods classification; and analysis for quality inspection and food safety inspection of exports and imports, and the Ministry of Finance’s Circular No. 17/2021/TT-BTC of February 26, 2021 amending and supplementing a number of articles of Circular No. 14/2015/TT-BTC.

2. In case any legal document referred to in this Circular is amended, supplemented, or replaced by another legal document, the provisions of the amending, supplementing, or replacement document shall apply.

Article 16. Transitional provisions

1. In case goods covered by a registered customs declaration have been sampled for analysis, expert assessment, or testing but no results are available by the effective date of this Circular, the provisions of the relevant legal documents in force at the time of registration of the customs declaration shall apply.

Goods classification, sampling, submission and retention of samples for analysis, and the conduct of analysis, classification, expert assessment, and testing shall continue to be implemented in accordance with the laws applicable before the effective date of this Circular.

2. In case composite machines or combinations of machines under Chapter 84, Chapter 85, and Chapter 90, and their separate parts and components, are imported under the List registered before the effective date of this Circular, Circular No. 14/2015/TT-BTC shall continue to apply until all goods under the List have been imported.

Article 17. Organization of implementation

1. The Director General of the Customs Department shall, pursuant to this Circular, promulgate Procedures for goods classification and application of tax rates to exports and imports; Procedures for analysis and classification, and inspection and assessment of technical criteria of exports and imports; Regulations on building, collection and updating of the database; build and ensure physical foundations, equipment, machinery and human resources for the effective performance of the task of analyzing exports and imports; guide customs units in uniform implementation to create favorable conditions for export and import activities and proper state customs management;

2. Customs offices, customs declarants, taxpayers and related organizations and individuals shall classify goods, conduct analysis for classification of goods, the database on Vietnam’s List of Exports and Imports, the application of information technology in management in accordance with regulations in force and the guidance provided in this Circular, and report problems arising in the course of implementation to the Ministry of Finance (the Customs Department) for consideration, guidance and prompt settlement.

* All Appendices are not translated herein.